آزمون تأثیر مدیران زن و مستقل بر رابطه دو طرفه بین مسئولیت اجتماعی شرکت و مدیریت سود با استفاده از روش گشتاورهای تعمیم یافته (GMM)

نوع مقاله : مقاله پژوهشی

نویسنده

دانش آموخته دکتری حسابداری،دانشگاه آزاد اسلامی

چکیده

اغلب حاکمیت شرکتی و مدیریت سود در نتایج رسوایی‌های مختلف شرکت‌ بحث می‌شود. این رسوایی ها بر روی منافع عمومی بسیار تاثیر می گذارد و در نتیجه این رسوایی‌ها تمایل به اخلاق کسب و کار بیشتر می شود.بنابراین این پژوهش با هدف بررسی ارتباط دو طرفه بین مسئولیت اجتماعی شرکت (CSR) و مدیریت سود(اقلام تعهدی) با نقش تعدیل کننده مدیران زن و مستقل انجام شد.جهت آزمون فرضیه های پژوهش از روش گشتاور تعمیم یافته (GMM) در نرم افزار ایویوز10 بر روی نمونه اطلاعات شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران بین سال‌های 1391تا 1397 استفاده شد. نتایج حاکی از رابطه منفی معنی‌دار در رابطه دو طرفه بین مسئولیت اجتماعی شرکت و مدیریت سود است. بعلاوه، مدیران زن و مستقل نقش تعدیل کننده در رابطه دو طرفه بین مسئولیت اجتماعی شرکت و مدیریت سود بازی می‌کنند.اساسا این پژوهش با ارائه شواهدی در مورد نقش تعدیل کننده مدیران زن و مستقل در رابطه دو طرفه بین مسئولیت اجتماعی شرکت و مدیریت سود به آثار علمی مربوط به مسئولیت اجتماعی شرکتی، مدیران زن و مستقل و مدیریت سود کمک می‌کند.
واژه‌های کلیدی: مدیران مستقل(ID)، مدیران زن(FDBI)، مسئولیت اجتماعی شرکت (CSR)، حاکمیت شرکتی (CG)، مدیریت سود مبتنی بر حساب تعهدی (AEM)

کلیدواژه‌ها

عنوان مقاله [English]

Testing the Impact of Female and Independent Managers on the Bilateral Relationship between Corporate Social Responsibility and Earnings Management Using Generalized Moments Method (GMM)

نویسنده [English]

  • Anahita zandi
Phd of Accounting, Islamic Azad University
چکیده [English]

Corporate governance and profit management are often discussed in the aftermath of various corporate scandals. These scandals have a great impact on the public interest and as a result of these scandals, the tendency to business ethics increases. Therefore, this study aims to investigate the two-way relationship between corporate social responsibility (CSR) and profit management (accruals) with The moderating role of female and independent managers was performed. To test the research hypotheses, the generalized torque method (GMM) in Ives 10 software was used on the information sample of companies listed on the Tehran Stock Exchange between 2012 and 2018. The results indicate a significant negative relationship in the two-way relationship between corporate social responsibility and profit management. In addition, female and independent managers play a moderating role in the two-way relationship between corporate social responsibility and earnings management. Scientific works related to corporate social responsibility, female and independent managers and profit management help
Keywords: Independent Managers (ID), Female Managers (FDBI), Corporate Social Responsibility (CSR), Corporate Governance (CG), Accrual Account Based Management (AEM)

کلیدواژه‌ها [English]

  • Independent Managers (ID)
  • Female Managers (FDBI)
  • Corporate Social Responsibility (CSR)
  • Corporate Governance (CG)
  • Accrual Account Based Management (AEM)

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